The AICPA Principles and the Auditing Standards Should Be Viewed

question 44

Multiple Choice

The AICPA principles and the auditing standards should be viewed by practitioners as

• A) ideals to work towards, but which are not achievable.
• B) maximum standards that denote excellent work.
• C) minimum standards of performance that must be achieved on each audit engagement.
• D) benchmarks to be used on all audits, reviews, and compilations.

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Definitions:

Preverbal Communication

The exchange of messages or information without the use of spoken language, observed primarily in infants and young children before they develop verbal skills.

Overextension

In language development, the application of a word in a broader context than is appropriate, common among young children learning to speak.

Reflexive Communication

The exchange of nonverbal cues that convey feelings and reactions without the need for words.

Child-Directed Speech

A simplified and higher-pitched style of language that adults use when talking to young children, believed to facilitate language acquisition.